Be100. 19) Identify the breakeven point in the graph given A) E B) D C) o D) B 20) Divine Foods produces a gourmet condiment which sells for $16 per unit. The variable cost per unit is S6. The total fixed cost is $5,000 per month. If Divine expects to sell 1,600 units in next month, compute the margin of safety in units. A) 500 units B) 1,000 units C) 1,100 units D) 8,000 units 21) Which of the following statements is true of absorption and variable costing systems? A) Both costing methods consider selling and administrative costs to be B) Variable costing considers variable selling and administrative costs to be C) Absorption costing considers fixed manufacturing overhead to be period D) Both costing methods consider fixed manufacturing overhead to be period costs. product costs. costs. product costs. 22) Which of the following is considered a period cost under variable costing but not under absorption costing? A) fixed selling and administrative costs B) variable manufacturing costs C) fixed manufacturing overhead D) variable selling and administrative costs Managerial Accounting-Exam 2(Summer 2018)